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Karona Cahya Susena
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Journal of Management, Economic, and Accounting
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 224 Documents
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Analysis Of Working Capital Management On Liquidity And Financial Performance Of Manufacturing Companies Cahya Susena, Karona; Hidayah , Nenden Restu; Tarigan , Heskyel Pranata
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.692

Abstract

This study aims to determine the effect of working capital management on liquidity and financial performance of manufacturing companies. The number of samples used was 41 companies obtained using purposive sampling method. The research data source used is secondary data in the form of annual financial reports published by the official web www.idnfinancials.com in the 2016-2019 period. The data analysis technique used is panel data analysis and Moderated Regression Analysis (MRA). Based on the results of the study, it shows that working capital management does not have a significant effect on liquidity, profitability as a moderating variable is not able to moderate working capital management on liquidity.
Systematic Literature Review: The Influence Of Tax Understanding, Taxpayer Awareness, And Tax Socialization On Tax Compliance Of Msmes In Indonesia Lestari, Desak Nyoman Lia; Fuadah, Luk Luk
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.695

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) plays a crucial role in increasing state revenue and supporting national development. However, the level of tax compliance among MSMEs in Indonesia is still relatively low, influenced by various factors such as tax understanding, taxpayer awareness, and the effectiveness of tax socialization. This study aims to analyze the impact of tax understanding, taxpayer awareness, and tax socialization on MSME tax compliance in Indonesia through a Systematic Literature Review (SLR) approach. The research method involved collecting literature from four main databases (Emerald Insight, DOAJ, Google Scholar, and ResearchGate), resulting in 331 articles. After screening, 21 relevant articles were selected for analysis. The results show that good tax understanding positively contributes to increased tax compliance, while high taxpayer awareness and effective tax socialization also play a significant role in influencing compliance behavior. Tax education-based policies, both technical and value-based, prove to be key in enhancing MSME tax compliance, especially in more difficult-to-reach areas. This study provides important contributions to tax policies that are more responsive to the characteristics of MSMEs in Indonesia.
Influence Gender Equality, Competence, And Disability Discrimination On Job Opportunities Employment Opportunities With E-Recruitment Of Linkedin Application Users Rendi; Fauzan, Fauzan; Puspita, Veny
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.722

Abstract

The purpose of this study is to determine whether gender equality affects employment opportunities with E-recruitment of Linkedin application users, to determine whether competence affects employment opportunities with E-recruitment of Linkedin application users, to determine whether disability discrimination affects employment opportunities with E-recruitment of Linkedin application users, to determine whether gender equality, competence, and disability discrimination affect employment opportunities with E-recruitment of Linkedin application users. The type of research used is quantitative with an explanatory approach. The population in this study were all Linkedin users. Data collection techniques are literature study, observation, and questionnaires. Based on the research results, the following conclusions can be drawn: 1). There is an effect of gender equality (X1) on employment opportunities with E-recruitment of Linkedin application users (Y) with a significance value of 0.008 <0.05 and tcount> ttable (4.548> 1.65882) thus Ho is rejected and Ha is accepted. 2). There is an effect of competence (X2) on employment opportunities with E-recruitment of Linkedin application users (Y) with a significance value of 0.000 <0.05 and tcount> ttable (4.243> 1.65882) thus Ho is accepted and Ha is rejected. 3). There is an effect of disability discrimination (X3) on employment opportunities with E-recruitment of Linkedin application users (Y) with a significance value of 0.000 <0.05 and tcount> ttable (4.080> 1.65882). Thus Ho is rejected and ha is accepted. 4). The value of Fsig is 0.000 <0.05 and and Fcount> Ftable (15.042> 2.69), so it can be concluded that together gender equality, disability discrimination, competence and promotion affect employment opportunities with E-recruitment of Linkedin application users.
Comparative Analysis Of The Level Of Education Of Employees In The Secretarial Field And The Field Of Apparatus Competency Development On Employee Performance In Bkpsdm Palembang City Sari, Mayang; Harahap, Lily Rahmawati; Effendy, RY.
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.724

Abstract

This study aims to analyze and compare the effect of education level on employee performance in two work units within the Civil Service and Human Resource Development Agency (BKPSDM), namely the Secretariat Division and the Competency Development Division for Civil Servants. This study uses a quantitative descriptive approach with the Independent Sample t-Test statistical analysis method to test differences between two data groups. Data was collected through employee performance evaluation instruments and information on the highest level of education attained. The test results indicate that there is no significant difference in the educational level of employees in the two divisions (significance values of 0.120 and 0.117 > 0.05), which statistically, the educational levels of employees are relatively comparable. However, there is a significant difference in employee performance between the two fields (significance value 0.000 < 0.05), with employees in the Secretariat Field showing higher performance compared to employees in the Civil Service Competency Development Field. This finding suggests that employee performance is not solely determined by formal education level but is also influenced by other factors such as work experience, motivation, work environment, and organizational leadership. The results of this study are expected to serve as a basis for evaluation and consideration in the development of human resource management policies within the BKPSDM environment.
The Influence Of Social Media Usage And Brand Awareness On Purchasing Decisions For Skincare Brand Skintific For Students In Palembang City Maryani, Tarwiyah; Naruliza, Esty; Mario, Asma
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.725

Abstract

The increasing trend of using social media as a means of promotion and product information, as well as the importance of brand awareness in influencing purchase decisions, there are skintific skincare products under the Skintific brand for students in the city of Palembang. This study was made to determine the influence of social media use and brand awareness on the purchase decision of Skintific brand skincare in students in the city of Palembang both simultaneously and partially. This study uses a quantitative descriptive approach with the accidental sampling method, where data is collected through the distribution of questionnaires to 272 student respondents who have known or used Skintific products. With an error level of 10% or 0.1. The test is carried out in three stages, namely validity and reliability test, classical assumption test, and hypothesis test. The analysis technique used is multiple linear regression to test the influence of each independent variable on the dependent variable. In hypothesis testing, both simultaneously and partially have a significant effect on the purchase decision. The results showed that the value of the determination coefficient (R2) of 0.601 or 60.1% of the variation in the dependent variable can be explained by the independent variable. The remaining 39.9% were explained by other factors not included in this study. These findings suggest that marketing strategies through social media and increased brand awareness are essential to drive consumer purchasing decisions, particularly among college students.
Factors That Influence The Interest Of Accounting Study Program Students In Choosing A Career As An Educator Accountant Profession For Students Of Private Universities In Palembang City Ferianti, Novi; Pandriadi, Pandriadi; Hadli, Hadli
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.726

Abstract

This study is a quantitative research. It aims to identify the factors that influence the interest of accounting students in choosing a career as an accounting educator among undergraduate accounting students at private universities in the city of Palembang. This research adopts motivation theory and expectancy theory. The method used in this study is quantitative. The type of data used is primary data, collected through questionnaires distributed to accounting students at private universities in Palembang who were actively enrolled in the 6th and 8th semesters during the 2021/2022 and 2022/2023 academic years. The population of this study consists of 1,102 students, and the sample was determined using the Isaac and Michael formula with a purposive sampling method. A total of 217 respondents were obtained, consisting of students from the Faculty of Economics and the Accounting Study Program at private universities in Palembang. This study uses statistical analysis tools. Based on the t-test results, the significance values are as follows: financial rewards (0.666 > 0.05), professional recognition (0.002 < 0.05), work environment (0.274 > 0.05), and job opportunities (0.000 < 0.05). The results indicate that financial rewards have no significant influence on the choice of a career as an accounting educator, while professional recognition has a significant influence. Similarly, the work environment does not significantly affect the choice of becoming an accounting educator, whereas job opportunities have a significant effect.
The Effect Of Debt To Equity Ratio, Debt To Asset Ratio, And Sales Growth On Financial Performance In Transportation And Logistics Sector Companies In The Period 2019-2024 Ima, Ima Andriyani; Marzuki, Agustina; Suharti, Suharti; Efrizal, Herman; Sahila, Sahila
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.745

Abstract

This study aims to examine the effect of debt to equity ratio, debt to asset ratio and sales growth on financial performance in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019-2024. This study uses a quantitative method. The population in this study were 35 transportation and logistics sector companies. The sample in this study was eight companies. The data collection technique in this study used documentation techniques. The data analysis technique in this study used descriptive statistical analysis, classical assumption tests, and multiple linear regression tests, and hypothesis tests. The data sources used are secondary data obtained from the official IDX website (www.idx.co.id) and the official website of the company concerned. The population in this study were transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019-2024. The sampling technique was carried out using purposive sampling. This study produces; (1) There is a positive influence between Debt to Equity Ratio on financial performance. (2) There is an influence between debt to asset ratio on financial performance (3) There is an influence between sales growth on financial performance. (4) There is an influence between debt to equity ratio (DER), and debt to asset ratio (DAR), sales growth on financial performance in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019-2024. (5) R Square of the three independent variables, namely debt to equity ratio, debt to asset ratio and sales growth, is able to influence the dependent variable, namely financial performance by 79.5% and the other 20.5% is influenced by other factors outside this study. The implications of this study emphasize the importance of managing a healthy capital structure, both through Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), to improve the company's financial performance. In addition, positive sales growth has also been proven to be significant in supporting financial performance. Therefore, companies in the transportation and logistics sector can utilize these findings by more strategically managing debt, assets, and increasing sales to maintain competitiveness and attract investor interest. These findings are also relevant for policy makers to formulate regulations that support the growth of the sector.
Financial Performance Analysis Of Customer Intensity In Using Fintech P2p Lending Services At Pt Pasar Dana Pinjaman And Pt Akulaku Finance Indonesia Fazriansyah, Fazriansyah; Harahap, Lily Rahmawati; Aryanti, Rahmi
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of the intensity of use of P2P lending fintech services by customers on the financial performance of PT. Pasar Dana Pinjaman and PT. Akulaku Finance Indonesia. This research approach uses quantitative and qualitative methods. Quantitative data were obtained from the financial reports of both companies for the period 2020–2023 and analyzed using financial ratios (profitability, liquidity, solvency, and activity). Qualitative data were obtained by distributing questionnaires to 100 millennial and Gen Z respondents in Palembang City who had used online loan services. Statistical tests using the Independent Sample t-test were used to see the differences in financial performance between the two companies.The results of the study show that the intensity of use of online loan services affects the company's financial performance. PT. Akulaku Finance Indonesia shows a more stable and profitable financial performance compared to PT. Pasar Dana Pinjaman, especially in terms of profitability and solvency ratios. There are significant differences in several financial indicators between the two companies. Respondents showed high interest in using fintech lending because of the ease of access and speed of service, although there are still concerns about data security and long-term debt risks.
Comparative Analysis Of Workload On Employee Performance At Pt Dinamik Putra Perkasa Palembang And Cv Honda Lestari Basri, Anisa; Harahap, Lily Rahmawati; Effendi, RY.
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.747

Abstract

This study aims to examine differences in workload levels on employee performance at PT Dinamik Putra Perkasa Palembang and CV Honda Lestari Motorindo. The approach used is the independent Sample t-test method with saturated sampling technique, involving 35 respondents each from both companies. The results of validity, reliability, and normality testing show that the data collectedare eligible for further analysis. Based on the t-test results, a significance value of 0,000 was obtained which is smaller than 0.05, indicating a significant difference between the two companies. The average workload and employee performance were recorded higher at PT Dinamik Putra Perkasa . The findings of this study indicate that differences in the work system applied affect employee performance.
The Influence Of Creative Content And Influencers On Consumer Buying Interest (Case Study Of Bobby Syaputra Influencer On Instagram Application) Akbar, Fikri; Naruliza, Esty; Emeila, Sri
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.748

Abstract

Bobby Syaputra is a public figure on the Instagram platform who consistently shares promotional content for various products and brands. The primary objective of this study is to examine the impact of creatively designed content and Bobby’s personal influence as an Instagram influencer on consumer purchase intention—both simultaneously and individually. This study involved 272 participants selected from the followers of Bobby Syaputra's Instagram account, with a margin of error set at 10% or 0.1. The data collected is primary in nature, obtained through the distribution of digital questionnaires via Google Forms to followers who have been exposed to his promotional content. Data analysis was carried out using SPSS version 26, employing a series of tests including validity and reliability testing, classical assumption testing, and hypothesis testing. The findings reveal that the coefficient of determination (R²) is 0.535 or 53.5%, indicating that more than half of the variance in consumer purchase intention can be explained by the two main variables: creative content and influencer effect, while the remaining 46.5% is influenced by other variables not examined in this study. More specifically, creative content contributes 21.1%, while Bobby’s influence as an Instagram figure contributes 25.4% to consumer purchase intention. Thus, it can be concluded that both jointly and individually, engaging content and the presence of a trusted influencer have a significant and measurable effect on consumers’ intentions to make a purchase through Bobby Syaputra’s Instagram account. These results support the validity of the research hypotheses previously proposed. It has been proven that there is a positive correlation between creative content and influencer credibility in increasing consumer motivation to purchase promoted products.

Page 13 of 23 | Total Record : 224

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